我国大陆遗产税开征条件及税制模式研究

发布时间：2018-02-14 16:22

本文关键词： 遗产税开征条件税制模式　出处：《中国地质大学(北京)》2017年硕士论文　论文类型：学位论文

【摘要】：遗产税是对被继承人死亡时所遗留的财产课征的一种税,因此在英国曾被称为“死亡税”。遗产税是一个古老的税种,早在古罗马时期就有了遗产税。近代意义上的遗产税已经有400多年的历史。在现代西方发达资本主义国家,各国普遍开征了遗产税。据统计,世界上已有100多个国家和地区开征了遗产税。我国关于遗产税的开征问题也经历了长期的讨论,早在南京国民政府时期,遗产税就已成为我国税收管理的重要关注对象。近年来,我国无论在学术上还是在立法上,均对遗产税的开征问题展开了激烈的讨论,但时至今日,我国大陆地区仍然没有实现遗产税的开征。随着社会经济的高速发展,贫富差距也日益扩大,而在理论上具备调解贫富差距功能的遗产税再次引起了人们的广泛关注。在这一背景之下,是否有必要开征遗产税,以及遗产税的开征条件等成为亟待解决的问题。基于这一背景,本文对中国大陆地区遗产税的开征条件问题展开研究。在分析遗产税制度的起源及其对社会的作用的基础之上,本文提出在我国开征遗产税是必要的,也是可行的。在我国开征遗产税,有利于抑制贫富悬殊,缓解社会分配不公,构建和谐社会,实现社会公平;有利于刺激纳税人生前消费,加快资金流转,挖掘经济增长潜力;有利于完善我国税制体系;有利于按照国际惯例处理涉外遗产问题,维护国家主权。同时,遗产税的开征削弱了非劳动收入在收入总额中的比率,鼓励人们用自己的双手勤劳致富,并在一定程度上保证代际公平,同时可提升富裕阶层的社会捐赠责任,分担政府的社会公共福利职能工作,对于社会和谐起到举足轻重的作用。进而本文采比较研究的方法,通过对域外关于遗产税制度的税制模式进行比较分析,探索适合我国遗产税构建的税制模式。同时,在对域外遗产税的开征条件进行分析的基础之上,分析在我国开征遗产税的可行性,并为我国大陆地区遗产税制度的构建提出建议。
[Abstract]:Estate tax is a tax on the property left over by the deceased when the deceased dies, so it was once called the "death tax" in Britain. The estate tax is an ancient tax. As early as ancient Rome, there was estate tax. In the modern sense, inheritance tax has a history of more than 400 years. In modern western developed capitalist countries, all countries generally levy inheritance tax. According to statistics, More than 100 countries and regions in the world have imposed inheritance tax. The issue of levying estate tax in China has also undergone a long discussion, as early as the period of the Nanjing National Government. Inheritance tax has become an important object of concern in tax administration in China. In recent years, the issue of levying estate tax has been discussed intensively in both academic and legislative aspects in our country. With the rapid development of social economy, the gap between the rich and the poor is widening day by day. In theory, the estate tax, which has the function of mediating the gap between the rich and the poor, has once again aroused widespread concern. In this context, whether it is necessary to levy an estate tax, Based on this background, this paper studies the condition of levying estate tax in mainland China. On the basis of analyzing the origin of estate tax system and its effect on society, It is necessary and feasible to levy inheritance tax in our country. The levying of estate tax in our country will help to restrain the disparity between the rich and the poor, alleviate the unfair distribution of society, build a harmonious society and realize social equity. It is conducive to stimulating taxpayers' living consumption, speeding up the flow of funds and tapping the potential for economic growth; is conducive to improving our tax system; is conducive to handling foreign heritage issues in accordance with international practice; and to safeguarding national sovereignty. At the same time, The levy of the estate tax weakens the ratio of non-working income to total income, encourages people to work hard to get rich with their own hands and, to a certain extent, ensures intergenerational equity, while increasing the social donation responsibility of the wealthy. Sharing the public welfare function of the government plays an important role in social harmony. At the same time, on the basis of analyzing the conditions of levying estate tax, the feasibility of levying estate tax in our country is analyzed. And put forward suggestions for the construction of inheritance tax system in mainland China.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

【相似文献】